DOSSIER 1 : TRAVAUX DE FIN D'EXERCICE A- PROVIONS Les états des stocks et des créances douteuses de la société HORYSON S.A. au 31/12/2016 sont respectivement donnés dans les tableau ci-dessous : 1- Etat des stocks au 31/12/2016 : STOCKS & QTES & }(l) PRIX D'ACHAT cline ( 2 - 5 ) & & & 31 / 12 / 2015 & 31 / 12 / 2016 A & 900 & 10000 & 9000 & 10800 B & 500 & 15000 & 16000 & 13000 C & 600 & 8000 & 7500 & 7000 D & 300 & 17000 & 18000 & 17200

## Step 1: Understanding the Table<br />### The table provides information about four different stocks (A, B, C, and D) with their respective quantities, purchase prices, and market prices at two different dates (31/12/2015 and 31/12/2016).<br /><br />## Step 2: Analyzing Stock Values<br />### For each stock, we need to compare the purchase price with the market price as of 31/12/2016 to determine if there is a gain or loss.<br /><br />## Step 3: Calculating Gains or Losses<br />### - **Stock A**: <br /> - Purchase Price = 10,000<br /> - Market Price on 31/12/2016 = 10,800<br /> - Gain/Loss = 10,800 - 10,000 = 800<br /><br />### - **Stock B**: <br /> - Purchase Price = 15,000<br /> - Market Price on 31/12/2016 = 13,000<br /> - Gain/Loss = 13,000 - 15,000 = -2,000<br /><br />### - **Stock C**: <br /> - Purchase Price = 8,000<br /> - Market Price on 31/12/2016 = 7,000<br /> - Gain/Loss = 7,000 - 8,000 = -1,000<br /><br />### - **Stock D**: <br /> - Purchase Price = 17,000<br /> - Market Price on 31/12/2016 = 20,000<br /> - Gain/Loss = 20,000 - 17,000 = 3,000<br /><br />## Step 4: Conclusion<br />### Based on the calculations, Stocks A and D have gained value, while Stocks B and C have lost value by the end of 2016.